You can not convert an excel file to sql server file.
But if you can figure out a structure where your rows will fit in, you can import the excel file with the import wizard
in SQL Management Studio
]. See a guide: http://www.66pacific.com/sql_server_import_from_excel.aspx
Be aware, that excel worksheets are not tables, they are sort of free-form. A relational table needs to have a structure, thus not all excel worksheets can be imported directly.